CONTROL K: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONTROL K
Largest movements
- Receivables within one year +€25,478
up €25,478 (+188.1%), from €13,544 to €39,022
- Tangible fixed assets -€13,381
down €13,381 (-31.1%), from €43,041 to €29,660
of which Furniture and vehicles: -€14,153
- Other debts +€11,114
up €11,114 (+10.9%), from €102,366 to €113,480
- Tax, wage and social debts +€2,708
up €2,708 (+17.7%), from €15,273 to €17,981
of which Taxes: +€2,508
- Reserves -€1,998
down €1,998 (-100.0%), from €1,998 to €0
- Gross operating margin +€25,228
up €25,228 (+31.3%), from €80,558 to €105,786
- Taxes +€4,890
up €4,890 (+36.6%), from €13,346 to €18,237
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,809 | €131,863 | +€12,054 | +10.1% |
| Fixed assets | 21/28 | €43,041 | €29,660 | -€13,381 | -31.1% |
| Tangible fixed assets | 22/27 | €43,041 | €29,660 | -€13,381 | -31.1% |
| Plant, machinery and equipment | 23 | €4,177 | €4,948 | +€771 | +18.5% |
| Furniture and vehicles | 24 | €38,864 | €24,712 | -€14,153 | -36.4% |
| Current assets | 29/58 | €76,768 | €102,204 | +€25,435 | +33.1% |
| Amounts receivable within one year | 40/41 | €13,544 | €39,022 | +€25,478 | +188.1% |
| Trade receivables | 40 | €13,544 | €39,022 | +€25,478 | +188.1% |
| Cash at bank and in hand | 54/58 | €63,224 | €63,182 | -€43 | -0.1% |
| Total equity and liabilities | 10/49 | €119,809 | €131,863 | +€12,054 | +10.1% |
| Equity | 10/15 | €1,999 | €1 | -€1,998 | -99.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,998 | €0 | -€1,998 | -100.0% |
| Distributable reserves | 133 | €1,998 | €0 | -€1,998 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,810 | €131,862 | +€14,052 | +11.9% |
| Amounts payable within one year | 42/48 | €117,810 | €131,862 | +€14,052 | +11.9% |
| Trade debts | 44 | €171 | €401 | +€230 | +134.8% |
| Suppliers | 440/4 | €171 | €401 | +€230 | +134.8% |
| Taxes, remuneration and social security | 45 | €15,273 | €17,981 | +€2,708 | +17.7% |
| Taxes | 450/3 | €12,773 | €15,281 | +€2,508 | +19.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,700 | +€200 | +8.0% |
| Other amounts payable | 47/48 | €102,366 | €113,480 | +€11,114 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,423 | €14,645 | +€222 | +1.5% |
| Other operating charges | 640/8 | €609 | €208 | -€401 | -65.9% |
| Gross operating margin | 9900 | €80,558 | €105,786 | +€25,228 | +31.3% |
| Operating profit (loss) | 9901 | €65,526 | €90,933 | +€25,407 | +38.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €182 | €211 | +€29 | +16.0% |
| Recurring financial charges | 65 | €182 | €211 | +€29 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €65,344 | €90,726 | +€25,381 | +38.8% |
| Income taxes | 67/77 | €13,346 | €18,237 | +€4,890 | +36.6% |
| Profit (loss) for the period | 9904 | €51,998 | €72,489 | +€20,491 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,998 | €72,489 | +€20,491 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.